Law Enforcement Action Partnership Inc
Law Enforcement Action Partnership Inc shows strong asset growth and no officer compensation amidst volatile revenue.
EIN: 161645758 · Beverly, MA · NTEE: I012 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.3M |
| Total Expenses | $1.6M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $6.2M |
| Transparency Score | 85/100 |
Is Law Enforcement Action Partnership Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Law Enforcement Action Partnership Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Law Enforcement Action Partnership Inc
Law Enforcement Action Partnership Inc (EIN: 161645758) is a nonprofit organization based in Beverly, MA, classified under NTEE code I012. The organization reported total revenue of $1.3M and total assets of $6.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Law Enforcement Action Partnership Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Law Enforcement Action Partnership Inc is a mid-size nonprofit that has been operating for 23 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.2M |
| Total Expenses | $1.6M |
| Surplus / Deficit | $-391,166 |
| Total Assets | $6.3M |
| Total Liabilities | $103K |
| Net Assets | $6.2M |
| Operating Margin | -32.0% |
| Debt-to-Asset Ratio | 1.6% |
| Months of Reserves | 47.0 months |
Financial Health Grade: B
In 2023, Law Enforcement Action Partnership Inc reported a deficit of $391K with expenses exceeding revenue, holds 47.0 months of operating reserves (strong position), has a debt-to-asset ratio of 1.6% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Law Enforcement Action Partnership Inc's revenue has declined at a compound annual growth rate (CAGR) of -0.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -81.4% | +22.8% | -1.7% |
| 2022 | +707.1% | +61.5% | +396.5% |
| 2021 | -50.9% | -23.6% | -7.4% |
| 2020 | +35.0% | +7.0% | +68.3% |
| 2019 | +35.2% | +7.8% | +38.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2003 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Law Enforcement Action Partnership Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Law Enforcement Action Partnership Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $391K, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.6%.
Executive Compensation Analysis
Law Enforcement Action Partnership Inc consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its officers, which is highly commendable for a nonprofit of its size with over $1 million in annual revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Law Enforcement Action Partnership Inc's IRS 990 filings:
- Highly volatile revenue streams, with a significant drop from $6.55M in 2022 to $1.22M in 2023, which could impact long-term program stability.
- Expenses exceeded revenue in 2023 ($1,611,871 expenses vs. $1,220,705 revenue), indicating a deficit for that period.
Strengths
The following positive indicators were identified for Law Enforcement Action Partnership Inc:
- Consistent 0% officer compensation reported across all filings, demonstrating strong commitment to mission over executive pay.
- Substantial and growing asset base, reaching $6,295,164 in 2023, providing a strong financial foundation.
- Low liabilities relative to assets, with liabilities of $103,452 against assets of $6,295,164 in 2023, indicating excellent financial solvency.
Frequently Asked Questions about Law Enforcement Action Partnership Inc
Is Law Enforcement Action Partnership Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Law Enforcement Action Partnership Inc (EIN: 161645758) some concerns. Mission Score: 85/100. 2 red flags identified, 3 strengths noted.
How does Law Enforcement Action Partnership Inc spend its money?
Law Enforcement Action Partnership Inc directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Law Enforcement Action Partnership Inc tax-deductible?
Law Enforcement Action Partnership Inc is registered as a tax-exempt nonprofit (EIN: 161645758). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Law Enforcement Action Partnership Inc CEO make?
Law Enforcement Action Partnership Inc's highest-compensated officer earns $1 annually. The organization reported $1.3M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Law Enforcement Action Partnership Inc's spending goes to programs?
Law Enforcement Action Partnership Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Law Enforcement Action Partnership Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Law Enforcement Action Partnership Inc is above average for NTEE category I012 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Law Enforcement Action Partnership Inc located?
Law Enforcement Action Partnership Inc is headquartered in Beverly, Massachusetts and files with the IRS under EIN 161645758. It is classified under NTEE code I012.
How many years of IRS 990 filings does Law Enforcement Action Partnership Inc have?
Law Enforcement Action Partnership Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.3M in total revenue.
Is Law Enforcement Action Partnership Inc a good charity?
Based on the provided data, LEAP appears to be a good charity, particularly due to its strong financial transparency regarding executive compensation (0% reported) and its substantial asset base ($6,295,164). Its mission focus is also implied by the lack of executive salaries, suggesting resources are directed elsewhere.
How does LEAP manage its executive compensation?
LEAP manages its executive compensation by reporting 0% officer compensation in all available IRS 990 filings, meaning no salaries are paid to its officers.
What is the trend in LEAP's financial health?
LEAP's financial health shows a trend of significant asset growth, from $114,809 in 2015 to $6,295,164 in 2023. However, its revenue has been highly volatile, with a peak of $6,550,290 in 2022 followed by a drop to $1,220,705 in 2023, indicating potential reliance on large, infrequent donations.
Does LEAP have sufficient assets to cover its liabilities?
Yes, LEAP has substantial assets ($6,295,164 in 2023) far exceeding its liabilities ($103,452 in 2023), indicating a very strong financial position to cover its obligations.
Filing History
IRS 990 filing history for Law Enforcement Action Partnership Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Law Enforcement Action Partnership Inc's revenue has declined by 10.3%, moving from $1.4M to $1.2M. Total assets increased by 4105.7% over the same period, from $150K to $6.3M. Total functional expenses rose by 192.1%, from $552K to $1.6M. In its most recent filing year (2023), Law Enforcement Action Partnership Inc reported a deficit of $391K, with expenses exceeding revenue. The organization holds $103K in liabilities against $6.3M in assets (debt-to-asset ratio: 1.6%), resulting in net assets of $6.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.2M | $1.6M | $6.3M | $103K | — | — |
| 2022 | $6.6M | $1.3M | $6.4M | $66K | — | — |
| 2021 | $812K | $812K | $1.3M | $32K | — | View 990 |
| 2020 | $1.7M | $1.1M | $1.4M | $134K | — | — |
| 2019 | $1.2M | $993K | $830K | $159K | — | View 990 |
| 2018 | $906K | $921K | $599K | $160K | — | View 990 |
| 2017 | $803K | $636K | $468K | $13K | — | View 990 |
| 2016 | $762K | $546K | $290K | $2K | — | View 990 |
| 2015 | $486K | $582K | $115K | $18K | — | View 990 |
| 2014 | $637K | $678K | $220K | $28K | — | View 990 |
| 2013 | $689K | $603K | $248K | $14K | — | View 990 |
| 2012 | $608K | $586K | $160K | $11K | — | View 990 |
| 2011 | $1.4M | $552K | $150K | $24K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.2M, expenses of $1.6M, and assets of $6.3M (revenue -81.4% year-over-year).
- 2022: Revenue of $6.6M, expenses of $1.3M, and assets of $6.4M (revenue +707.1% year-over-year).
- 2021: Revenue of $812K, expenses of $812K, and assets of $1.3M (revenue -50.9% year-over-year).
- 2020: Revenue of $1.7M, expenses of $1.1M, and assets of $1.4M (revenue +35.0% year-over-year).
- 2019: Revenue of $1.2M, expenses of $993K, and assets of $830K (revenue +35.2% year-over-year).
- 2018: Revenue of $906K, expenses of $921K, and assets of $599K (revenue +12.8% year-over-year).
- 2017: Revenue of $803K, expenses of $636K, and assets of $468K (revenue +5.3% year-over-year).
- 2016: Revenue of $762K, expenses of $546K, and assets of $290K (revenue +56.7% year-over-year).
- 2015: Revenue of $486K, expenses of $582K, and assets of $115K (revenue -23.6% year-over-year).
- 2014: Revenue of $637K, expenses of $678K, and assets of $220K (revenue -7.6% year-over-year).
- 2013: Revenue of $689K, expenses of $603K, and assets of $248K (revenue +13.2% year-over-year).
- 2012: Revenue of $608K, expenses of $586K, and assets of $160K (revenue -55.3% year-over-year).
- 2011: Revenue of $1.4M, expenses of $552K, and assets of $150K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Law Enforcement Action Partnership Inc:
Data Sources and Methodology
This transparency report for Law Enforcement Action Partnership Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.